Ivor Banim
Partner
As part of a new series dealing with key insights based on our experience acting on fund finance ...
A new era for pension savings dawns as the Finance Act 2024 is signed into law. We discuss the ke...
The wheels are now in motion for auto-enrolment to launch on 30 September 2025. We examine how em...
The European AI Office has just published its draft General-Purpose AI Code of Practice, as set o...
William Fry's Corporate Immigration team outline permissions required to work in Ireland for thos...
We are delighted to announce that Stephen Keogh has formally taken up the role of Managing Partne...
William Fry is pleased to have acted as lead Irish counsel to Grant Thornton Advisors LLC and New...
Budget 2025 has been billed by the media as a pre-election budget as the Minister announced a ran...
William Fry is delighted to announce that Sean Murray has joined as a Partner in William Fry Tax ...
September 2024 updates across sustainable finance, macroprudential policy for investment funds, T...
Five key items ESMA wants to change in the sustainable finance framework as per its Opinion issue...
Revenue-approved SAYE incentive schemes set to return to popularity
This article provides an update on recent developments in Irish defamation law.
The Revenue Rule was successfully invoked when a liquidator sought to indirectly enforce a foreig...
As part of a new series dealing with key insights based on our experience acting on fund finance ...
New Partners across Asset Management & Investment Funds, Litigation & Investigations, Real Estate...
The Central Bank of Ireland published its Insurance Industry newsletter for Q1 2024 containing in...
We discuss some interesting developments in mandatory retirement ages in Ireland and exclusive ju...
A taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the ...
A recent UK High Court decision provides further guidance for directors following the Supreme Cou...
A look ahead to the key sustainable finance developments in 2024 for companies, investment funds,...
Under U.S. anti-money laundering legislation, Irish companies with U.S. affiliates are obliged to...
We look at the revisions to the SFDR delegated measures set out in the ESAs' Final Report and the...
We are delighted to have advised SoftBank on its investment in Cubic Telecom Limited.
William Fry is delighted to announce that Colin Bolger has joined as a Partner in the firm's tax ...
On 28 November 2023, the FCA published its long-awaited sustainable disclosures (UK SDR) and prod...
Listen to our Legal News Podcast where our knowledge lawyers look at the dismissal of an appeal t...
On 20 October 2023, the Supreme Court delivered a landmark ruling for workers in the gig economy,...
William Fry's Financial Regulation and Fintech teams look at each of ESMA and the EBA's second ba...
On 20 October 2023, the Supreme Court delivered a landmark ruling for workers in the gig economy,...
We discuss the decision and its implications.
Budget 2024 has been billed by the media as a pre-election budget as the Minister announced a ran...
Scheduled ESA review of product and entity-level PAI reporting identifies disclosure issues and r...
Listen to our Legal News Podcast where our knowledge lawyers discuss some interesting development...
Thousands of companies to benefit under proposals from the Commission to reduce the scope of sust...
Commission consultation on a wide-ranging set of SFDR issues and revisions is open until 15 Decem...
Listen to our Legal News Podcast where our knowledge lawyers discuss some interesting development...
First-phase CSA engagement from the Central Bank focusses on sustainability risk management and w...
Welcome to the July 2023 edition of our Asset Management & Investment Funds Update.
The ability to appoint an examiner to a company incorporated outside of the State was confirmed f...
Ireland's implementation of the Mobility Regulations expands and simplifies the range of cross-bo...
A guide to scoping obligations under CSRD for EU and non-EU companies
It has been one year since the establishment of the Corporate Enforcement Authority as an indepen...
Commission clarifies key requirements for Taxonomy-aligned investments and SFDR sustainable inves...
ESMA to assess compliance with SFDR, the Taxonomy and UCITS/AIFMD sustainability-related rules.
The introduction of a proposed "failure to prevent fraud" offence in the UK will hold companies t...
Welcome to the June 2023 edition of Legal News. Here is a selection of our recent publications on...
William Fry is delighted to act on this strategic and significant acquisition for our client UKG ...
Recently proposed revisions to the Energy Performance of Buildings Directive, once implemented in...
A new tax credit for digital games development has come into effect on 16 November 2022.
The Court of Justice of the European Union has found that mere infringement of the GDPR is not su...
The Court of Appeal has ruled in favour of Biogen, overturning the High Court's decision to refus...
Employers not complying with their ESG obligations face regulatory, capital, and talent retention...
M&A activity in Ireland has been consistently dominated by mid-market transactions and 2022 was n...
Ireland’s appeal as a place to do business has, in recent years, both attracted multinational gro...
Welcome to the March 2023 edition of Legal News. Here is a selection of our recent publications o...
A recent High Court case clarifies when a foreign shareholder's sale of unquoted shares in an Iri...
As pre-legislative scrutiny of auto-enrolment proposals comes to a close our pensions team survey...
Enhancements to the ELTIF fund product will go live early next year
Landmark tax case considered if the 2016 sale of shares by a Spanish company in an Irish PPP comp...
The Employer's Guide to ESG includes employee views on the most important ESG policies.
Biogen has appealed a High Court decision, delivered on 26 October 2022, in which Mr Justice Twom...
William Fry, working closely with Sullivan & Cromwell LLP, is advising Amgen Inc on its proposed ...
In their Winter Briefing our pensions team consider key issues of concern for scheme trustees and...
Transform with William Fry
Budget 2023 was announced on 27 September 2022
In this article we round-up the key measures and supports for the agri-business sector arising fr...
The Court of Appeal has upheld an Order of the High Court striking out the plaintiff's claim for ...
The Insurance (Miscellaneous Provisions) Act 2022 addresses certain issues arising from the Irish...
Welcome to the August 2022 edition of Legal News, a selection of our recent publications on subje...
Our Tax team contributed to the Irish chapter of the Law Reviews recently published 'The Real Est...
A brief overview of how to avoid Greenwashing in the (Re)Insurance Industry.
The proposed EU Insurance Recovery and Resolution Directive, once implemented will introduce, for...
Welcome to the July 2022 edition of our Asset Management & Investment Funds Update.
Analysis of the Russian Sanctions Regime, with a particular focus on the impact of these measures...
A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when ...
In a wide-ranging briefing, ESMA sets out guidance for the supervision of SFDR compliance and com...
Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on...
On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT trea...
In May 2022, Revenue published its annual report for 2021. The Report reviews how Revenue is perf...
On 25 May 2022, a second SFDR Q&A from the Commission was published which is highly likely to imp...
Welcome to the May 2022 edition of our Asset Management & Investment Funds Update
On 25 April 2022, the Tax Appeals Commission published its annual report for 2021 (Report); the R...
The Revenue Commissioners (Revenue) have published their Tax and Duty Manual on Taxation of Non-I...
Here is a selection of our recent publications on subjects that may affect you or your business. ...
Exploring the development of different labour models and their regulation, including the evolutio...
Minister for Social Protection Heather Humphreys announces finalised design of Ireland's auto-enr...
A new Code of Practice for Revenue Compliance Interventions was recently published. From 1 May 20...
The 2020 Global Multinational Corporation Tax Complexity Project, which ranks the complexity of t...
On 9 December 2021, the EU published final technical screening criteria for assessing activities ...
The Government's Road Traffic and Roads Bill 2021 sets out, for the first time, regulations on th...
Check out our decision tree to determine the scope and impact of the 1 January 2022 SFDR deadline.
The EU has launched a wide-ranging and highly impactful programme to re-orient private investment...
On 16 September 2021, the Department of Finance published the Tax Strategy Group (TSG) papers on ...
“ESG”, “sustainability” and “green” are words used with ever-increasing frequency in debt markets...
Summary of Irish and international tax measures in response to COVID-19 & future developments.
In our Summer 2021 briefing, our White Collar Crime & Investigations team have collated recent do...
The Criminal Justice (Perjury and Related Offences) Act 2021 came into force on 28 July 2021, est...
The Revenue Commissioners have updated updated the Collection Manual Guidelines for Exchange of I...
Companies (Rescue Process for Small and Micro Companies) Bill 2021 has successfully passed throug...
Taxand’s 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.
A global survey published by William Fry has found that for today's decision makers, the most imp...
1 January 2022 is the next key compliance deadline for funds and fund managers under the EU Susta...
The Department of Enterprise, Trade and Employment has published the outline of proposed legislat...
The Tax Appeals Commission recently determined that the public private partnership contract betwe...
Read our FAQ on the new disclosure rules for reporting the environmental performance of activitie...
See our analysis of the impact of the proposed SFDR-related amendments to the UCITS and AIFMD reg...
William Fry today announced the appointment of two new Partners across its Banking & Finance and ...
On 21 April 2021, the EU published the first of two planned sets of performance criteria for envi...
A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and...
On 15 March 2021, the ESAs launched a consultation on compliance standards for the SFDR disclosur...
The Irish Department of Finance recently launched its Tax Treaty Policy Consultation. The purpose...
Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incent...
The Withdrawal Agreement and the Trade and Cooperation Agreement both govern the ‘divorce settlem...
Employers based in Ireland whose employees relocated abroad while working remotely must now navig...
We briefly consider the key topics covered in the 'Governance and risk in a time of uncertainty a...
On 29 January 2020, the agreed text of the EU's framework for classifying which activities are 'g...
To strengthen the mechanisms available to resolve double taxation disputes between Member States,...
In response to the spread of COVID-19, various business support measures have been put in place b...
Ireland has recently modernised its Investment Limited Partnership fund structure with the aim o...
Leo Varadkar, Tánaiste and Minister for Enterprise Trade and Employment, has released the governm...
At a virtual CounselConnect Conference over 150 in-house legal counsel from across Ireland heard ...
On Wednesday, 11 November, Catherine O'Flynn, Leo Moore, Nuala Clayton and Declan Lavelle present...
The current VAT rules for financial and insurance services are criticised for being complex, diff...
Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 pr...
The National Transport Authority is proposing new regulations to ease some of the obligations pla...
In response to the spread of the COVID-19, various business support measures have been put in pla...
We analyse the key measures of support and protection introduced for employers and employees in I...
High Court confirms re-engagement of "moonlighting" Luas driver
On 3 June 2020 Perrigo opened its case in the High Court in a bid to quash one of the most conten...
In response to the COVID-19 pandemic, Irish Revenue released an eBrief on the July Jobs Stimulus ...
In this article, the first in our new series The Future of How Ireland Works, we examine key empl...
An analysis for Irish fund management companies of the impact of the decision in the Blackrock VA...
The European Union has introduced mandatory disclosure requirements for certain types of ‘disclos...
We aim to keep you up to date on legal developments that may affect you or your business. Here ar...
As mentioned in Part 1 of this two-part series, it is thought that there will be an upsurge in li...
Revenue has issued a new tax and duty manual, providing guidance on the new online application sy...
On 3 June 2020 EU member states agreed an optional six-month deferral for DAC 6 tax reporting dea...
The ODCE has issued welcome guidance for directors concerned about restriction proceedings due to...
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...
Is it time, from a policy perspective, to abolish the close company surcharge for professional se...
As the world economy begins to pick itself up after the COVID-19 pandemic, investors and issuers ...
William Fry Tax Advisors identify a range of tax efficiencies/opportunities which can generate mu...
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...
The ESAs have launched a consultation on technical standards for complying with obligations under...
The qualifying conditions for the dwelling house exemption have changed with effect from 18 Decem...
The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article,...
Revenue have issued a new Tax and Duty Manual, providing guidance on the changes introduced by th...
There have been a number of measures introduced by the Irish government and state bodies to suppo...
The European Commission has adapted State aid rules to allow EU Member States to help their econo...
Revenue extends eight year deemed disposal reporting deadline for Irish funds
(Re)insurers must prepare for key changes arising through European Union initiatives on sustainab...
We encourage customers to use card or contactless payment methods at this time a message that has...
The Central Bank has published its PRISM Impact Review for February 2020, with implications for t...
Amid the pressing concerns of helping both businesses and employees through the difficult and unc...
With the Cayman Islands being added to the EU's blacklist, we outline the reasons for the decisio...
A recent English Court of Appeal decision considered whether a new exception for legal profession...
As part of the transition to financing a more sustainable economy, the Central Bank of Ireland ha...
Welcome to the February 2020 edition of Legal News. We at William Fry aim to keep you up to date ...
High Court delivers significant first judgment on employment status of pizza delivery drivers, af...
The recent Supreme Court judgment of Mr Justice MacMenamin in Dunnes Stores v Revenue Commissio...
In the final instalment of our 12 Days of Christmas series, we look at some developments that we ...
On 9 December 2019, the first of the legislative measures in the EU's Sustainable Finance Action ...
While DAC 6 proposes a uniform mandatory disclosure rule framework, it can be expected that natio...
In their latest briefing paper our pensions team discuss new pension rights for mobile workers an...
Land Rover has failed to secure trade mark protection for its 3D vehicle model marks.
The regulation of e-scooters and similar vehicles in Ireland looks set for an overhaul soon.
The Companies Act 2014 has been in force for more than four years, and during this time there hav...
Following on from "Ireland's Transfer Pricing Rules Public Consultation" launched in February 201...
EU Tax Dispute Resolution Directive aims to streamline the dispute resolution process for double ...
Revenue provides guidance on tax implications of domestic mergers and divisions
Ireland’s M&A environment remains strong despite Brexit and global uncertainty
Certain sportspersons to avail of tax relief on retirement from professional sports
Welcome to the August 2019 edition of Legal News. We at William Fry aim to keep you up to date on...
New prospectus regime came into effect across the European Union on 21 July 2019
This article analyses the recently issued Department of Finance's Tax Strategy Group (TSG) papers...
In its recently updated Brexit FAQ, the Central Bank of Ireland (the "Central Bank") provides an ...
New legislation to amend the case stated procedure from a determination of a Tax Appeals Commissi...
Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculati...
Welcome to the July 2019 edition of Legal News. We at William Fry aim to keep you up to date on l...
In 2011, the Irish government outlined ambitious plans for Ireland to become a center of excellen...
Welcome to the March 2019 issue of Legal News which is a round-up of some of our articles in the ...
The "Brexit omnibus legislation", which prepares Ireland for a disorderly Brexit, has been finali...
Various provisions of tax law will be amended to maintain status quo in the event of no-deal Brexit
Brexit may impact on board composition and filing of financial statements
Olympic cyclist loses unfair dismissal case against British Cycling and UK Sport
The Irish Government has published the outline of an omnibus Brexit Bill which it proposes for en...
No-deal Brexit legislation to dominate Oireachtas schedule over coming months
On the 11th day of our "12 Days of Christmas" series, we take a look at Brexit and IORP II
The primary policy aim behind the Government's auto-enrolment (AE) proposals is to increase the l...
ECJ rules on the availability of SPC protection for medical devices incorporating a pharmaceutica...
We were delighted to co-sponsor the Deloitte Fast 50 Lunch, inviting a group of the Fast 50 winne...
Budget 2019 was announced on 9 October 2018. This was Minister Donohoe's second Budget speech and...
The recent case of Teoco UK Limited v Aircom Jersey 4 Limited and another provided claimants with...
The Department of Finance published "Ireland's Corporation Tax Roadmap" (the Roadmap) on 5 Septem...
The recently released peer review report on Action 14 of the BEPS project finds that Ireland meet...
Please click on the title above to view our Legal News - September 2018
Irish Government launches consultation on pensions auto-enrolment, seeking views on draft proposals.
Government publishes Tax Strategy Group papers to outline options for 2019 budget.
Please click on the title above to view our Legal News - May 2018
William Fry is proud to have advised on 12 award winning transactions in Finance Dublin's Deals o...
The recently published Global BEPS Report 2017 report aims to provide a summary of the impact to ...
Brian Duffy, Fergus Doorly and Sonya Manzor have authored the Irish chapter of the Global Guide t...
Property funds remain a popular choice for investment in Irish and European real estate or assets...
The High Court has ruled that income that might accrue under a pension arrangement does not autom...
UK Court of Appeal provides a cautionary warning to purchasers seeking to claim under the warrant...
The William Fry Real Estate team are proud to have written the chapter for Ireland in The Legal 5...
The ECJ has ruled that Uber provides transport services, rather than information society services...
The next few years will see major change to the Irish corporation tax system: the recent Coffey R...
Budget 2018 was announced on 10 October 2017 and details of the key property measures were set ou...
Please click on the title above to view our Legal News - November 2017
Finance Bill 2017 proposes new rules for taxing employee share options. See our analysis of the ...
The Minister for Finance has included transitional measures in the Finance Bill 2017 providing mi...
Highlights from Budget 2018 as it pertains to employers and employees: share option incentives, c...
On 2 September 2016, it was announced that the Government would appoint an independent expert to ...
Please click on the title above to view our Legal News - September 2017
Ireland one of three countries to receive highest ranking by OECD Global Forum as part of peer re...
What are the main considerations when looking to transition a family business?
Female Army Captain awarded €824,794 following her success in judicial review proceedings concern...
In the wake of President Kelly's Practice Direction of 28 March 2017 concerning the payment of co...
Sweden to abolish income tax on certain share option schemes further to European Commission approval
Ireland Signs up to Streamlined Process for the Amendment of Global Tax Treaties
The Commencement Order for the Knowledge Development Box (Certifications) Act 2017 signed on 19 M...
The CJEU has ruled that, in certain situations, public authorities may not be able to rely on the...
WRC rules employee with less than 12 months' service was unfairly dismissed for making a protecte...
Those with offshore accounts or assets should take note of new Revenue rules from 1 May 2017
On 15 November 2016 the Department of Finance published the European Union (Anti-Money Laundering...
AMLD4 will replace the existing AMLD3 and applies effective 26 June 2017. There are no transition...
Brexit, and the expected loss of passporting rights, represents a considerable challenge for the ...
Brexit, and the expected loss of passporting rights, represents an unprecedented challenge for th...
Brexit, and the expected loss of passporting rights, represents an unprecedented challenge for th...
Brexit, and the expected loss of passporting rights, represents a major challenge for the closely...
UK (re)insurers considering establishing an Irish operation to guarantee continued access to the ...
Revenue sets maximum validity period of 5 years for opinions/confirmations
Bill to allow small companies avail of the Knowledge Development Box published
Developers must meet certain criteria to be included in the Help to Buy Scheme
Bills currently before the Oireachtas and Bills expected to be published
The third Government Legislation Programme of the Partnership Government has been published
Bills currently before the Oireachtas and Bills expected to be published
Both UCITS and AIFs can be sold on a public offering basis across Europe using marketing passport...
Following publication of the Finance Bill 2016 we consider the proposed new tax regime for Irish ...
First national money laundering and terrorist financing assessment presents a review of and ascri...
Changes to Ireland's Section 110 securitisation regime was announced on 6 September 2016. After a...
The long awaited details of the changes to the taxation of Irish investment funds holding Irish p...
Bloomberg BNA recently published its Tax Management International Journal (TMIJ) where Martin Phe...
Finance Minister announces proposals to amend s.110 regime relating to Irish SPVs holding Irish p...
With proposals afoot to bring forward the transposition date of the Fourth Anti-Money Laundering ...
Bills currently before the Oireachtas and Bills expected to be published
The second Government Legislation Programme of the Partnership Government has been published
Bills currently before the Oireachtas and Bills expected to be published
Court orders employer to continue paying employees until determination of unfair dismissal claim ...
Amendment proposed to tackle perceived misuse of legislation by companies to avoid paying tax on ...
Report shows €170m losses due to piracy of recorded music
Following the UK's decision to leave the EU, we outline some of the key Brexit-related issues exp...
Effective from 1 July 2016, the Irish tax authorities are introducing a formal bilateral Advance ...
UK rules requiring a company to maintain a register of persons with significant control of a comp...
William Fry's FDI team was pleased to sponsor a special reception at The K Club on Saturday, 25 J...
District Court in Mayo hears first case relating to Volkswagen emissions scandal in Ireland
Bills currently before the Oireachtas and Bills expected to be published
The first Government Legislation Programme of the new Partnership Government has been published
Bills currently before the Oireachtas and Bills expected to be published
Sonya Manzor, Fergus Doorly and Brian Duffy have authored the Irish chapter of the Global Guide t...
New requirement under the Companies Act, 2014 for financial years commencing on or after 1 June 2015
UK Supreme Court restores celebrity injunction despite extensive publication of allegations outsi...
NYU professor outlines how to use moral psychology to understand the politics driving change in m...
Delegates from over 40 countries will discuss US tax reform, EU State Aid rules and other key tax...
On Monday, 4 April 2016 the U.S. Department of Treasury and the Internal Revenue Service unexpect...
An article contributed by Brian Duffy has been published in Volume 43, Number 2 of the Bloomberg ...
William Fry partners author Irish chapter
Income tax exemption a welcome development for non-resident non-executive directors of (re)insurers
New requirements in place for financial years commencing on or after 1 June 2015
21 March 2016 fixed as the commencement date
The KDB results in an effective 6.25% corporate tax rate on qualifying profits
The Taxand Weekly News Alert
Decision departs from long-standing practice of regarding LLCs as opaque
Purpose of the consultation is to invite submissions from interested parties on possible measures...
2016 will see the introduction of mandatory director compliance statements for all PLCs and large...
New Public Health Alcohol Bill and the difficulties with minimum pricing
From 1 January 2016, residential property sellers must pay water charges prior to completion. In ...
Now that the Common Reporting Standard (CRS) is effective, funds should ensure that the investor ...
Deal could result in a new regime of carbon taxes or levies on agriculture
New requirement to produce a directors’ compliance statement for all financial years commencing o...
Finance Bill 2015 includes changes to existing anti-avoidance provisions relevant to private clie...
Please click on the title above to view our Legal News - December 2015
The Irish government continues to build upon the steps contained in the Finance Act 2010 to suppo...
New rules, to apply from 1 January 2017, aim to ensure fair and transparent corporate taxation in...
Implementation of recommendations to impact funds industry across the globe
Bill provides clarity on: treatment of travel and subsistence expenses of non-executive directors...
The Central Bank of Ireland has recently announced that it will extend quarterly reporting requir...
Brief summary of how the Finance Bill will impact the FS Sector
Brief summary of how the Finance Bill will impact the FS Sector
The Finance Bill 2015 outlines full details of the new Country by Country Reporting measure
Further details on how the KDB regime will operate have been published in the Finance Bill
Budget 2016 details the implementation of the Knowledge Development Box and a €1.2m increase in f...
In Budget 2016, the Minister announced details of a number of measures which will be relevant for...
Please click on the title above to view our Legal News - October 2015
Budget 2016 was announced on 13 October 2015. Many of the measures announced were leaked to the ...
Final package includes new minimum standards on country-by-country reporting; treaty shopping; cu...
Migrating fund's track record retained
Foreign investors will not be subject to retrospective application of India’s Minimum Alternate Tax
The Irish Government has published its legislation programme for the Autumn/Winter 2015 parliamen...
Bills currently before the Oireachtas and Bills expected to be published
Bills currently before the Oireachtas and Bills expected to be published
The Taxand Weekly News Alert
The recent LuxLeaks scandal has once again focused political attention on tax planning practices ...
The Taxand Weekly News Alert
If you own property in an EU jurisdiction, it is now time to review your will
The Taxand Weekly News Alert
European court backs Finland's Data Protection Ombudsman, finding that data privacy rights can be...
OECD rules could limit scope of Knowledge Development Box scheme in Ireland
The Taxand Weekly News Alert
Article by Brian Duffy
The Taxand Weekly News Alert
Please click on the title above to view our Legal News - August 2015
Revenue report outlines uptake and cost of SARP for 2012/2013
Consultation on tax treatment of travel and subsistence expenses of employees and directors publi...
Updated Revenue guidance published following European decisions
The Taxand Weekly News Alert
The Taxand Weekly News Alert
The Taxand Weekly News Alert
The Finance (Tax Appeals Bill) 2015 has been published
Two trustees in the UK were held to be personally liable for payments totalling almost £200,000 m...
The Taxand Weekly News Alert
Please click on the title above to view our Legal News - July 2015
The Taxand Weekly News Alert
The Taxand Weekly News Alert
The Taxand Weekly News Alert
With many of the world’s largest technology companies basing their European operations in Ireland...
The Taxand Weekly News Alert
The Taxand Weekly News Alert
The Taxand Weekly News Alert
The Taxand Weekly News Alert
Economic Recovery Drives Expansion of Corporate / M&A, Banking & Financial Services and Asset Man...
Guidance provides welcome clarity on the tax treatment of ETFs
The Companies Act 2014 (Commencement) Order 2015 has been signed. The Commencement Order confirms...
A brief overview of the key features of Europe’s Digital Single Market Strategy.
Global developments in automatic information exchange to obviate need for EU Savings Directive
The Taxand Weekly News Alert
Key initiatives highlighted such as: delegate oversight; UCITS V remuneration guidelines; third-c...
Government commits to continued expansion of financial services sector
Commission’s new rules to require automatic exchange of information on tax rulings and advanced p...
Government to continue expansion of financial services sector
Welcome to the April issue of Legal News. To read our latest articles, please click on the title ...
A new Irish fund structure has been signed into law, which aims to support the global funds indus...
Welcome to the March issue of Legal News. To read our latest articles, please click on the title ...
Welcome to the March issue of Legal News. To read our latest articles, please click on the title ...
An article exploring the methods by which Revenue can obtain information on tax payers and how c...
The proposed holding of appeals in public and removal of right to re-hearing in Circuit Court hig...
ICAV Act Signed into Law: Central Bank stands ready to accept applications within a matter of weeks
Commission seeks views on ways to build a single market for capital for all member states
New incentive aimed at encouraging companies to locate high-value IP jobs in Ireland
Taxand is pleased to share the results of our annual Taxand Global Survey 2015 - Caught in the cr...
The Oireachtas Joint Committee on Finance, Public Expenditure and Reform will tomorrow host a ses...
William Fry today announced that over the last 12 months the Firm has made 54 new appointments ac...
The Irish Government has published its legislation programme for the Spring/Summer 2015 parliamen...
Betting and Gaming Industry
Changes will simplify the procedures Revenue must follow in withdrawing a tax advantage deriving...
Finance Act 2014 has curtailed the provision in legislation which allowed parents to make payment...
Agreement provides for enhanced traceability of payments by requiring beneficial owners of compan...
ESMA seeks views on the extent share classes of UCITS can differ from one another
Member States fail to reach agreement before self-imposed deadline
Share Option Plans in Ireland for privately held companies
New measures to extend life of Approved Retirement Funds to 25 yearsafter retirement and benefit ...
Important information for Investment and Management Companies
Enhanced intellectual property regime announced
Irish Finance Bill 2014 - FDI Focus
Irish Budget Briefing 2015 - Update
European Court decision may see banks, insurers and other financial services companies across Eur...
On 25 July 2014, a new EU Directive providing for significant changes to the Parent - Subsidiary ...
Finalisation of the regime widely welcomed by managers seeking to undertake loan origination from...
On Monday, 22 September the U.S. Department of Treasury and the Internal Revenue Service issued a...
Welcome to the September edition of (Re)Insurance News.
(Re)insurance companies with foreign branches stand to benefit from a recent statement of practic...
A new ruling by the Court of Justice of the European Union means that services supplied between a...
BETTING AND GAMING INDUSTRY
New Government Legislation Programme: Industry & Sector Specific Breakdown
Eoin Caulfield of William Fry gives an overview of the regulatory environment in which captives o...
FATCA implications for trustees of private trusts in Ireland
Today, Taxand and IBFD announce the launch of the Global Guide to Transfer Pricing 2014.
Investment fund industry lobbies against OECD proposal which may exclude certain funds from benef...
On 29th July 2014, the Irish Minister for Finance published the Irish Collective Asset-management...
William Fry advises Forest Laboratories on $28 billion acquisition by Actavis
New measures to improve the EU framework on statutory audits have now come into effect.
An Insurance Ireland report, entitled ‘Creating the Future for Insurance in Ireland’, was publish...
Nora Lillis and Carol Hogan of our Private Client Group highlight the changes affecting charities...
A spate of recent examples indicates that inversion transactions are as popular as they have ever...
US Department of the Treasury and the Internal Revenue Service (IRS)confirms transition period fo...
10 of the 11 Member States participating in the introduction of an EUFinancial Transactions Tax r...
To read Legal News - June 2014, please click on the title above.
The High Court upholds appeal against the appointment of a receiver by way of equitable execution...
The High Court rules that Joint Liquidators’ costs can be paid from customer accounts.
The High Court orders the winding up of a property company on the unusual ground that it was just...
The High Court grants 7 year Disqualification Order against the Bailey Brothers
The High Court analyses a restriction application under six main headings and finds the conduct o...
William Fry Sponsors ATF’s "Post-election India and the ‘Modi-wave’: Implications for economic de...
The European Court of Justice has rejected the UK’s challenge to the use of the enhanced cooperat...
From 1 January 2015 the VAT place of supply for telecommunications, television / radio broadcasti...
The Central Bank has recently provided feedback on its consultation on types of alternative inves...
The European Parliament and Council have proposed a number of amendments to the proposed Regulati...
Buying or Selling an Intermediary Business – Where to begin?This briefing outlines the steps invo...
A recent UK Supreme Court judgment provides clarity on the method ofcalculating UK claims for cro...
William Fry’s Annual M&A Review reports that strategic inbound acquisitions played a key role...
The Irish merger and acquisition (M&A) market is showing signs of sustained recovery from the...
The Irish Stock Exchange recently announced plans to create a dedicatedexchange for aviation-rela...
This EMIR update covers: ESMA's request for clarification on the definition o...
Welcome to the February issue of (Re)Insurance News.
The Finance (No. 2) Act 2013 changed the tax rates applicable to Irish resident investors in life...
Three quarters of multination CFOs experiencing uncertainty due to political debate around new ta...
Ireland’s second Real Estate Investment Trust (REIT) has beenestablished. Hibernia REIT listed in...
This briefing provides an overview of the EU State aid regime, how it functions at present and th...
Changes to the Standard Fund Threshold
The Irish Government has published its Legislation Programme for theSpring/Summer 2014 parliament...
The Finance (No. 2) Act 2013 increased the rate of Deposit Interest Retention Tax (DIRT) from 33%...
The recently enacted Finance (No 2) Act 2013 changed the tax rates applicable to Irish resident i...
Further to our December eZine article on the new Irish Collective Asset-management Vehicle for th...
Welcome to the December issue of our Legal News. To read our latest articles, please click on the...
The Department of Finance is currently considering a review of theprocess for the hearing of appe...
The Select Committee on Jobs, Enterprise and Innovation announced earlier this month that it had ...
This EMIR update covers: Trade reporting to begin from 12 February 2014; ISDA guidance on portfol...
The Government is facing mounting pressure from health groups and lobbyists to introduce a tax on...
Welcome to the winter edition of our Food, Beverage & Agri-Business ezine.
The pensions industry was left disappointed when the Minister for Finance introduced a new additi...
Budget 2014 saw the publication of Ireland’s International Tax Strategy which sets out the object...
Ireland's International Tax Strategy
It is reported that Dublin is at the centre of a commercial property “feeding frenzy” of internat...
In another blow to the controversial proposed financial transaction tax, the EU Council’s legal a...
The High Court has held that a claim that a company can survive as a “going concern” following a ...
The High Court has confirmed that the courts of an EU member state have jurisdiction to open inso...
Please find attached the TAXAND Global Energy Tax Survey for 2013
To view the New Autumn 2013 Government Legislative Programme, please click the title above.
The Irish Government has published its legislative programme for the Autumn 2013 parliamentary se...
Individuals who have made additional voluntary contributions (AVCs) to their occupational pension...
The EU Court of Justice has held that the Irish State is obliged to protect the pension benefits ...
The OECD Report on the pension system in Ireland received considerable media attention, particula...
The Finance Act 2013 has temporarily relaxed the qualifying conditions which must be satisfied in...
The master-feeder structure has been gaining more traction lately, with a number of prominent EU ...
This Guide prepared by Taxand’s Global M&A tax team answers the top questions dealmakers need...
The European Parliament has proposed amendments to the European Commission’s proposed Financial T...
Green REIT, Ireland's first real estate investment trust has raised over €300 million euros ($400...
Our Quarter 1 edition of (Re)insurance News gave a short overview of the Companies Bill 2012. Gi...
Welcome to the July issue of our Funds E-zine.
Regulations and guidelines are being finalised which will impose a new requirement on Irish funds...
Ryanair has lost its High Court appeal relating to a VAT refund claimfor legal and stockbroking f...
William Fry appoints three new Partners from the Tax, Banking and Financial Services an...
In July 2011, we reported on the finding of the High Court that the presence of pyrite in infill ...
The Irish government continues its efforts to offload state assets such as its stake in Aer Lingu...
With the proposed Financial Transaction Tax drawing considerable criticism from many quarters, th...
There have been a number of legislative developments in the first part of 2013 that may impact on...
The Government has recently introduced several measures aimed at boosting investment in Ireland. ...
Ireland has won a case taken by the EU Commission against it forallowing holding companies and ot...
To read our latest Legal News articles, please click on the title above.
A recent decision of the Court of Justice of the European Union may significantly increase the ad...
The EU Financial Transaction Tax (FTT) - good news or bad news for Irish insurers and reinsurers?...
According to a recent ECJ ruling, a common investment fund in which the assets of several defined...
The Irish Government has published its legislative programme for the Summer 2013 parliamentary se...
The Irish Government has published its legislative programme for the summer 2013 parliamentary se...
The Irish Government has published its legislative programme for the Summer 2013 parliamentary se...
To read our In Short articles for Legal News April 2013, please click on the title above.
Welcome to the April issue of Legal News. Please click on the title above to view this month's co...
At a time when economic uncertainty is a reality of business in Ireland,sellers and buyers are se...
The High Court has made a restriction order under section 150 of the Companies Act 1990 against t...
TAXAND Global Intangibles Report
Guests at a William Fry breakfast briefing heard this morning how the introduction of Real Estate...
The Central Bank of Ireland has engaged recently in a period of public consultation concerning it...
The recently published Finance Bill 2013 sets out draft legislation topermit early access to an i...
The European Commission has adopted a proposal for a draft directive authorising 11 Member States...
Welcome to the February issue of our Funds E-zine.
The European Commission has adopted a proposal for a Fourth Anti-money Laundering Directive.
A revolution in shale gas extraction has taken place in the United States which has had a dramati...
After the very welcome announcement in December’s Budget that a REIT (Real Estate Investment Trus...
The Court of Appeal in the UK recently held that a dancer, who wasdismissed by adult entertainmen...
In a significant ruling, the UK Supreme Court has confirmed that legal advice privilege only cove...
On 21 December 2012, the Irish Department of Finance announced the signature of a FATCA Inter-gov...
Welcome to the first edition of (Re)Insurance News for 2013.
Ireland is one of the first countries to agree a new Inter-Governmental Agreement (‘IGA’) with th...
In Short articles from (Re)Insurance News January
Revenue has updated its guidance for life-assurance companies on the “gross roll-up” regime; addi...
You might be interested in a UK Supreme Court ruling, delivered yesterday, on legal advice privil...
The existing rate of tax relief on pension savings was not altered under Budget 2013, and the pen...
The Irish Government has published its legislative programme for the Spring 2013 parliamentary se...
The Irish Government has published its legislative programme for the Spring 2013 parliamentary se...
Property measures aimed at attracting foreign capital to the Irish investment property market hav...
To read our Legal News - January 2013, please click on the title above.
Budget 2013 brings relief for employers and employees that the rate of tax relief on pension savi...
You will find below a summary of the measures announced for inclusion in the next Finance Bill th...
Please click the title above to view the December 2012 issue of our Funds E-zine.
During 2012, William Fry was involved in the innovative use of the European merger regime to faci...
Budget 2013 was announced on 5 December 2012. This is the Minister’s second budget and he faced ...
To view our In Short articles for Legal News - December 2012, please click on the title above.
Welcome to the December issue of our Legal News. To read this month’s articles, please click on t...
Any increase in Ireland’s USC would advantage our closest competitors in the international jobs s...
4 out of 5 Irish defined benefit pension schemes are underfunded
Ireland has taken huge strides to address its sovereign and bank debt problems and investor confi...
Please click on the title above to view the November 2012 issue of our Funds Ezine.
Revised FATCA Start DatesOn 24 October the US Internal Revenue Service (IRS) issued a revised sta...
The Irish Central Bank has published a consultation paper setting out significant proposed change...
Europe’s top court has ruled that flight cancellation insurance cannot be automatically included ...
The International Swaps and Derivatives Association, Inc. recently announced the launch of the IS...
Please click on the pdf icon to download the William Fry Tax Brochure.
So What's Happening in the Convention Centre?That’s the question that my taxi driver asked as I h...
To read our Legal News October 2012, please click on the title above.
The Revenue Commissioners are following up on their guidance on the taxation of directors’ fees.
The German Federal Parliament has introduced new legislation to protect online consumers. From 1 ...
The Irish Government has published its legislative programme for the autumn 2012 parliamentary se...
It has been reported that US investment company, Franklin Templeton, was the biggest single overs...
On 26 July 2012 the governments of France, Germany, Italy, Spain, the UK and the US jointly publi...
William Fry, one of Ireland’s leading corporate law firms, is opening an office in the City of Lo...
William Fry has appointed three new partners and eight associates to support the growth of the fi...
To view the July issue of Legal News, please click on the title above.
The days of a fine and a slap on the wrist for tax offenders are gone. Recent cases demonstrate t...
There is much more to Ireland than a favourable corporate tax rate. Niamh Keogh from our Tax Depa...
Please click on the title above to view the latest edition of our Irish Legal Update.
How is it that Ireland, a small country with a population of little more than 4.5 million, contin...
Ireland is one of the most popular and profitable locations for foreign multinationals wishing to...
Revenue audits are on the increase and the operation by employers of the PAYE system is a current...
Social media and the law is still largely virgin territory in Ireland. Recently, legal action was...
Taxand’s Global Guide to M&A Tax answers the top tax treatment questions dealmakers need to c...
In March 2012, the Minister for Finance agreed to approve, in principle, the introduction of legi...
Please click on the title above to view our update on Irish banks.
Niamh Keogh examines the more significant aspects of the first budget from the Fine Gael/Labour g...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
In his Budget Day speech in December 2011, the Minister for Finance flagged the introduction of a...
Certain significant developments in the past three months point to a marked increase in real esta...
Incentives contained in the Finance Bill 2012 to attract key personnel to work in Ireland are to ...
Please click on the title above to view the March 2012 edition of our US-Ireland Update.
The starting point of European Union State aid policy is that aid given by individual EU Member S...
Please click on the title above the view the latest issue of our Re(Insurance) News.
New tax regulations see the introduction of mandatory annual reporting to the Revenue Commissione...
In 2011, the Irish courts were asked to consider all manner of issues arising in examinership cas...
Ireland’s cool Atlantic climate may not be an obvious tourist draw, but it is the reason why Irel...
Irish Bank Resolution Corporation has succeeded in having Sean Quinn’s Northern Irish bankruptcy ...
Tax Rate Tables for Taxable Years Beginning in 2012 (Source: Revenue Procedure 2011-52).
With pensions being a key component of many clients’ financial and estate planning, the need to u...
Welcome to the February issue of our Legal News. Please click on the link above to view the artic...
Companies may need to review PAYE and Universal Social Charge obligations in relation to their em...
The Supreme Court has disallowed a tax scheme devised in the early 1990s under which two director...
Of the top ten world blockbuster drugs (i.e., drugs which achieve annual sales of $1 billion), si...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
In a special sitting last Sunday, the High Court found that six national newspapers were not in b...
Effective with the 2011 tax filings, U.S. taxpayers (citizens, green card holders or residents) w...
The Irish Government yesterday announced a number of significant measures in its Budget designed ...
Budget 2012 is the first Budget of the new Fine Gael/Labour government. It has the difficult tas...
Travelling during the holiday season is no easy task, and when one throws bad weather into the mi...
The Finance (No.2) Act 2011 introduced a four year annual levy on pension funds. The stated purp...
A qualifying investor fund (QIF) is an increasingly popular structure for the holding of investme...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
Many attribute Ireland’s success at attracting foreign direct investment to our low rate of corpo...
Set out below is a selection of the rankings which show why Ireland remains the location of choic...
The commitment of our Government to the funds industry in Ireland has been left beyond doubt foll...
The combination of the Ireland/China Double Tax Agreement (“DTA”) and the Irish holding company r...
Greater and greater efforts are being made at international, regional and national levels to stam...
Since our report last year, it seems there are forces at work – unstoppable ones, at that – consp...
Welcome to the second edition of our Ireland Update – a review of recent Irish legal developments...
Welcome to Legal News November 2011. Please click on the title above to view the latest issue.
A recent judgment of the High Court illustrates the risk of entering into business without first ...
The Irish Tax Institute has launched a new AITI Tax Consultant Scholarship Programme for sol...
Taxand has designed an essential desk top “ready reference” guide to assist executives faced with...
Taxand IBFD Global Guide to Transfer Pricing 2011 OECD 2010 Transfer Pricing Guidelines & Tra...
The value of Irish merger and acquisition activity in 2011 is expected to be the highest it has b...
The Central Bank Reform Act 2010 gave the Central Bank of Ireland (CBI) the regulatory tools to d...
The strategy for the International Financial Services Industry in Ireland 2011-2016 was launched ...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
Niamh Keogh considers the new mandatory disclosure regime introduced in Ireland
Draft legislation aimed at strengthening the powers of the Garda Síochána in cases of complex cri...
Please click on the title above to view our July Legal News.
Legislation enacted earlier this year, allows same-sex couples to enter into a legally recognised...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
William Fry Tax Advisors (Taxand Ireland) has been voted ‘European Indirect Tax Firm of the Year ...
Budget 2011 signalled significant changes to the tax and social security (PRSI) treatment of shar...
William Fry Tax Advisors (Taxand Ireland) and Taxand has been voted ‘European Indirect Tax Firm o...
An Taoiseach Enda Kenny gave his commitment to the Irish funds industry at his first address to t...
A “Societas Europaean” (an “SE”) is a new type of European public limited company (limited by sha...
On 10 May 2011, the Minister for Finance announced the Government’s Jobs Initiative which contain...
Reades of the International Tax Review, which include tax executives from multinational companies...
Over recent years Ireland has become increasingly popular as a location for holding and exploitin...
The tax and PRSI treatment of share based remuneration has significantly changed for 2011 resulti...
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
Section 311 of the Companies Act 1963 (as amended) gives the Registrar of Companies power to stri...
The High Court recently confirmed the priority of preferential debts, such as taxes, over claims ...
Please click on the title above to view the Finance Act 2011 Pension Changes.
With the changes introduced in the Finance Act 2011, it’s timely to consider whether your company...
The pensions landscape continues to evolve. With further changes introduced in the Finance Act 2...
In a case between the Nokia Corporation and the UK’s tax authority, Revenue and Customs, the ques...
Alvarez & Marsal Taxand UK comment on the UK Budget 2011 has come at a critical time wit...
Please click on the title above to view our Irish Legal Update.
The Irish Economy has been in the spotlight in recent months and there have been a number of tax ...
Ireland’s National Asset Management Agency was established to cleanse Irish banks of (largely dis...
Taxand, the world’s largest organisation of tax advisors to multinational businesses, has again i...
Brendan Cahill, Head of the Firm’s Distressed Assets Group, discusses the myths surrounding the I...
Sonya Manzor of our Tax Department discusses the main factors which have made Ireland the jurisdi...
Martin Phelan of our Tax Department discusses the newly elected Government’s commitment to the 12...
Ireland consistently tops the tables in attracting international companies for foreign direct inv...
Please click on the title above to view our St. Patrick's Day US-Ireland Update 2011.
Taxand's Take - a regular update on the topical tax issues affecting multinationals.
Over the past 20 years the huge output in EU environmental policy, both shaping and reflecting an...
In both the public and private sectors, there is a desire to embrace green issues in projects and...
Please click on the title above to view the latest edition of our Life Sciences & Healthcare ...
The Finance Bill 2011 is expected to be enacted in the coming week. Significant amendments were m...
Please click on the above title to read our Legal News for February 2011.
The Mandatory Disclosure regime, introduced in 2010 to provide Revenue with early information on ...